V.R.S. CONFECTIONERY Vs. COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAXES AND RELIGIOUS ENDOWMENTS DEPT.

JUDGEMENT

(1.) Heard Mr. S. Ravee Kumar, learned counsel for the petitioner and Mr. S. Kanmani Annamalai, learned Additional Government Pleader for the respondents. With consent of the learned counsel for both sides, the writ petition itself is taken up for final disposal.

(2.) The petitioner who is a registered dealer on the file of the 1st respondent under the provisions of the Tamil Nadu General Sales Tax Act [in short "the Act"] and the Central Sales Tax Act, is aggrieved by the assessment order dated 25.10.2006 under the provisions of the TNGST Act.

(3.) The petitioner has been assessed to higher rate of tax on the ground that the confectionery items produced by him and packed in covers containing the name V.R.S. Confectionery, Rasipuram is to be treated as a brand name and since the petitioner has not registered the same under the Trade and Merchandise Marks Act, 1958, they have to be taxed under the residuary entry 40 of Part D of the first schedule of the TNGST Act at 12% plus surcharge instead of 4% etc.